http://www.legislation.gov.uk/id/ukpga/2007/11

Part 1Charges, rates, thresholds etc

Gambling

7Rates of gaming duty

(1)

For the Table in section 11(2) of FA 1997 substitute—

“Table
Part of gross gaming yield
Rate
The first £1,836,500
15 per cent.
The next £1,266,000
20 per cent.
The next £2,217,500
30 per cent.
The next £4,680,000
40 per cent.
The remainder
50 per cent.”

Part of gross gaming yield	Rate
The first £1,836,500	15 per cent.
The next £1,266,000	20 per cent.
The next £2,217,500	30 per cent.
The next £4,680,000	40 per cent.
The remainder	50 per cent.”

(2)

In section 11(3) of that Act, for “40 per cent” substitute “ 50 per cent ”.

(3)

The amendments made by this section have effect in relation to accounting periods beginning on or after 1st April 2007.